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Proposal for educational program for children with visual impairment of pre-school age focused on the development of autonomy, self-sufficient and basic hygiene habits
ZACHOVÁ, Veronika
The thesis deals with the topics of independence, self-care and hygiene habits of visually impaired children of preschool age. The aim is to search for and analyse theoretical knowledge and subsequently create a proposal for educational program for kindergarten teachers who have a child with a visual impairment in their classroom. A qualitative method (observation, document analysis, interview) was chosen to meet the objectives. The thesis is divided into two parts, the theoretical and practical one. The first chapter of the theoretical part deals with the concept of visual impairment, the most common visual defects in children, the development of the child and the child care possibilities regarding visually impaired children. In the second chapter, preschool education is specified in more detail, including legislative and curricular documents. The third chapter deals with the theoretical basis for the practical part of the work, namely independence, self-care and hygiene habits of children with visual impairment. The practical part consists of a proposal for educational program which is divided into three areas: hygiene habits and skills, habits and skills associated with dressing and undressing and habits and skills associated with dining. Each of them has several subchapters, which include a list of activities that can be implemented by kindergarten teachers during the education of a visually impaired child.
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Abuse of law in Czech legislation and case law
Zachová, Veronika ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
Resume in English Name of the thesis: Abuse of law in Czech legislature and judicature Abstract: The submitted thesis analyses the development and the way of using, the principle of prohibition of abuse of law, in the field of Czech tax law. The thesis is dedicated not only to the development but also to the subsequent use of this principle in the judicature and legislation. Emphasis is placed on the judicature, which has undergone considerable progress. The thesis chapter defines fundamental terms and provides the essential explanation of them. This is needed for the further interpretation of the concept of the prohibition of abuse of law. Furthermore, the thesis deals with the regulations in force, which might be connected to this principle. Next topic in the thesis is the probable effect of this principle with other legal ideologies or institutes, such as legal certainty, legitimate expectation, and others. The subject matter of the thesis is dedicated to the study of the principle in present day application with a reflection to the common appearance in the individual fields of tax law and to the specifics of them. Considering the membership of the Czech Republic in the European Union, an analysis of the principle is made on the scope of the regulation within this context. The principle is used as an...
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Use of accounting information in the financial analysis
Zachová, Veronika ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The description of the methods which are suitable for the evaluation of the financial position of a company with utilization of processes and instruments of the financial analysis creates the theoretical base of this diploma thesis. There is the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. The financial statements present one of the possible resources of information suitable for financial analysis. The instruments, the methods and the processes of the financial analysis are applied for the analysis of the company ČEZ, a.s. in the practical part of this thesis. The analysis should evaluate the history and the present condition of the financial position of this company. In the conclusion of this thesis there is summary of the financial situation of the company ČEZ, a.s. based on the outcomes of the financial analysis.
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Projev zásady opatrnosti v účetnictví
Zachová, Veronika ; Procházka, David (advisor)
Tato práce se snaží vysvětlit souvislosti, týkající se zásady opatrnosti. Největší důraz je kladen na rezervy a opravné položky. Na oba tyto nástroje je nahlíženo ze tří pohledů, nejdříve je problematika popsána dle českých účetních předpisů, dále následuje výklad podle mezinárodních účetních standardů IAS/IFRS a nakonec je ukázán poslední pohled na rezervy či opravné položky, a to výklad dle českých daňových předpisů. Pro lepší vysvětlení alespoň nejdůležitějších souvislostí jsou některé kapitoly doplněny ilustrativními příklady.
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